Table of Contents

An Examination of Work-Life Balance Perspectives of Accountants

Katherine T. Smith, Texas A&M University - Mays Business School, Department of Marketing
Murphy Smith, Texas A&M University - Department of Accounting - Mays Business School
Tracy Rebecca Smith, Texas A&M University - Department of Psychology

Observations on the Changing Language of Accounting

Lisa Evans, University of Stirling - Department of Accounting and Finance

An Exploration of the Factors Affecting the Diffusion of Advanced Costing Techniques: A Comparative Analysis of Two Surveys (1996-2005)

Lino Cinquini, Sant'Anna School of Advanced Studies
Paolo Collini, Università degli Studi di Trento - Faculty of Economics
Alessandro Marelli, University of Teramo
Andrea Tenucci, Sant'Anna School of Advanced Studies

A Game Theory Approach to Research on Lobbying Activities in Accounting Regulation: Benefits and Issues

Rachel F. Baskerville, University of Exeter, Victoria University of Wellington - School of Accounting and Commercial Law

BEHAVIORAL & EXPERIMENTAL ACCOUNTING ABSTRACTS

"An Examination of Work-Life Balance Perspectives of Accountants" Free Download

KATHERINE T. SMITH, Texas A&M University - Mays Business School, Department of Marketing
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MURPHY SMITH, Texas A&M University - Department of Accounting - Mays Business School
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TRACY REBECCA SMITH, Texas A&M University - Department of Psychology
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Finding the balance between career and personal life has always been a challenge for working people. Work-life balance refers to people spending sufficient time at their jobs while also spending adequate time on other pursuits, such as family, hobbies, and community involvement. This study addresses two research questions. The first examines the importance people place on work-life balance. The second considers whether gender differences are associated with work-life balance. To address these questions, an examination is made of the perspectives of future accountants. Maslow's hierarchy theory and McClelland's motivational needs theory provide theoretical support for understanding people's motivation to achieve a healthy work-life balance. Gender theory and related research provide theoretical support why differences exist between male and female accountants' perspectives. The study also reviews what current accounting professionals are doing to improve their work-life balance.

"Observations on the Changing Language of Accounting" Free Download

LISA EVANS, University of Stirling - Department of Accounting and Finance
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The meaning of words, including those of technical languages such as accounting, can change over time. In addition, new words may enter a language, sometimes replacing other words. The paper argues that changes in terminology, changes in meaning, and the timing of changes, but in particular the reasons for changes must be of interest to historians, because a close examination can prevent misinterpretation of historical source material, and also provide useful insights into shifting socio-economic, political or ideological process and power relationships. Drawing on prior literature and on primary sources as well as linguistics literature with a focus on special registers of language, the paper provides examples to illustrate a number of potential causal factors for change, and discusses their implications. It also explores implications of specific features of the accounting register for academic discourse.

"An Exploration of the Factors Affecting the Diffusion of Advanced Costing Techniques: A Comparative Analysis of Two Surveys (1996-2005)" Free Download

LINO CINQUINI, Sant'Anna School of Advanced Studies
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PAOLO COLLINI, Università degli Studi di Trento - Faculty of Economics
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ALESSANDRO MARELLI, University of Teramo
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ANDREA TENUCCI, Sant'Anna School of Advanced Studies
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The issue of cost calculation has been largely debated in the last years under the pressure of the perceived lost of relevance of the so called traditional cost accounting approaches. The enthusiasm for new management accounting techniques has often driven most of attention towards technical or theoretical aspects of the proposed new cost models. In particular, Activity-Based Costing (ABC) implementation literature pinpoints a large number of studies that have looked at technical and organizational/behavioral factors that influence effective implementation.

Recently a great attention has been paid by researchers on the contingent factors affecting the adoption of advanced management accounting techniques and the influence of the variables that drive towards higher levels of cost system sophistication. The need is felt for insightful studies regarding processes and contingent variables working through time in relation with these changes. Improved analysis can be obtained by undertaking replication studies based on larger number of responses and/or across geographic and cultural borders. Whitin the boundaries of a contingent framework analysis, this paper has provided additional insights into areas relating to factors influencing the level of sophistication of product cost systems in Italy.

The paper presents the comparison of two survey results carried on in a ten years distance on the same sample of Italian largest companies. These two long-distance surveys provide the opportunity to assess the changes occurred in the companies that in 1996 declared the adoption of (or the interest in adopting) ABC and Target costing (Cinquini et al., 1999). Moreover, the time elapsed could allow the perception about adopters' behavior, along different stages of the diffusion process of advanced costing techniques. The research findings pinpoint that only importance of cost information and cost structure, among the contextual variables considered in the more recent survey responses, are positive and significant in relation with increasing in implementation of advanced costing techniques. This outcome could open to further studies to assess whether or not adopters are moving from a fad and fashion behavior of the early stages, to a more rational approach in which the matching between management needs and tools potentiality is maximized.

"A Game Theory Approach to Research on Lobbying Activities in Accounting Regulation: Benefits and Issues" Free Download
Victoria University Centre for Accounting, Governance and Taxation Research Working Paper No. 42

RACHEL F. BASKERVILLE, University of Exeter, Victoria University of Wellington - School of Accounting and Commercial Law
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There is a lack of consensus on the most appropriate methodological framework for studies of regulation and due process in order to provide robust outcomes and predictive potential. In addition to this diversity of approaches, research typically adopts a "single-event focus" to an examination of due process and regulatory efficiency. The objective of this research is to examine the advantages and issues arising when methodologies offering a multi-event approach are adopted specifically the utility of game theory methodology in accounting lobbying research.

The applications of game theory in previous studies in accounting research are summarised (the application to FASB voting rules, auditor-client interaction, and accounting disclosure choices relevant to wage bargaining) and the theoretical basis for studies of lobbying behaviour is also reviewed. The standard model as currently utilised in research on lobbying activities is described, and an alternative dynamic model proposed. Four core issues arise in the application of such a dynamic model: identification of the master game and sub-games, gradual or punctuated equilibrium, agency issues, and reputation effects.

It is apparent from the application of game theory in other areas of accounting research that evolutionary game theory offers a more comprehensive and dynamic model of real-world events, based on multi-period or sequential events. The proposed utility of a game theoretic model in accounting research on due process and regulation justifies further developments in this area.

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